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2011 Comprehensive Annual Financial Report

View the complete 2011 Comprehensive Annual Financial Report

Table of Contents

Introductory Section 

• Letter of Transmittal     A-1 
• County Officials     A-6 
• County Organization Chart    A-7
• GFOA Certificate of Achievement    A-8

Financial Section

• Independent Auditors Report    B-1 
• Management's Discussion and Analysis    B-3

Basic Financial Statements
Government-wide Financial Statements

• Statement of Net Assets    C-1
• Statement of Activities    C-2

Fund Financial Statements
Governmental Funds

• Balance Sheet    C-4
• Reconciliation of Fund Balances of Governmental Funds to the Statement of Net Assets     C-7
• Statement of Revenues, Expenditures and Changes in Fund Balances     C-8
• Reconciliation of Changes in Fund Balances of Governmental Funds to the Statement of Activities    C-10

Proprietary Funds

• Statement of Net Assets    C-11 
• Statement of Revenues, Expenses, and Changes in Fund Net Assets    C-12
• Statement of Cash Flows    C-13

Fiduciary Funds

• Statement of Fiduciary Net Assets    C-15 
• Statement of Changes in Fiduciary Net Assets    C-16

Component Units

• Combining Statements of Net Assets    C-17
• Combining Statements of Activities    C-18

Notes to Financial Statements

• Index to Notes to Financial Statements  D-1 
• Notes to Financial Statements   D-2 

Required Supplementary Information
Budgetary Comparison Schedules

• General Fund    E-1 
• Education Fund    E-1 
• Grants Fund    E-2

Budgetary Comparison Schedules

• Shelby County Retirement System    E-3 
• Other Post Employment Benefits (OPEB) Trust Fund    E-3 
• Notes to the Required Supplementary Information    E-4 

• Combining Statement of Net Assets    F-1 
• Combining Statement of Revenues, Expenditures, and Changes in Funds Net Asset    F-2
• Combining Statement of Cash Flows    F-3

Non-Major Governmental Funds

• Combining Balance Sheet    F-4
• Combining Statement of Revenues, Expenditures, and Changes in Fund Balances    F-6
• Budgetary Comparison Schedules    F-8

Internal Service Funds

• Combining Statement of Net Assets    F-13 
• Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets    F-14
• Combining Statement of Cash Flows    F-15

Fidiciary Funds

Postemployment Benefits Trust Funds  

• Combining Statement of Fiduciary Net Assets    F-16
• Combining Statement of Changes in Fiduciary Net Assets    F16

Constitutional Officers

• Combined Schedule of Changes in Assets and Liabilities    F-17

General Obligation Bonds

• Schedule of General Obligation Bonds - Except for School Purposes    F-20 
• Schedule of General Obligation Bonds - School Purposes    F-22 

Other Budgetary Comparison Schedules

• Debt Service Fund   G-1

General Fund Budgetary Comparisons

• Summary By Type    G-2 
• Summary By Department    G-3 
• General Fund by Department    G-8 

Grant Funds Budgetary Comparisons

• Summary By Type    G-38 
• Summary By Department    G-39 
• Grant Funds By Department    G-44

Statistical Section

• Statistical Section Index   H-1 
• Financial Trends Information    H-2 
• Revenue Capacity Information    H-10 
• Debt Capacity Information    H-14 
• Demographic and Economic Information   H-16 
• Operating Information    H-18 
• Schedule of Salaries and Fidelity Bonds of Principal Officials    H-22

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